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Question1:Whichofthefollowingisnotapartofinternalaudit:
a. Auditing of accounting statements b. Operational audit c. Compliance audit
d. Auditing of budget settlement reports
Question2:AccordingtoCOSO,whichofthefollowingisnotoneofthe5
componentsoftheinternalcontrolsystem: a. Risk assessment b. Monitoring monitoring c. Internal control policy d. Information Communication
Question3:Thecriterionofindependencebelongsto: a. Common standards b. Standards in investigation c. Reporting Standards
d. None of the sentences are correct
Question4:AccordingtoCOSO,thepurposeofERM-EnterpriseRiskManagement- IntegratedFrameworkis: a. Risk management b. Risk monitoring c. Risk assessment
d. All 3 statements are correct
Question5:Paymentstocustomersforreceivedassetsandsupplies:
a. An exogenous economic event involving exchange
b. Is an endogenous economic event
c. An exogenous economic event that does not result in an exchange
d. None of the sentences are correct
Question 6: What is an economic event?
a. Are actual occurrences in production activitiesbusiness of enterprise
b. It is the generation of activities in the unit.
c. Are events arising in the operation of the units.
d. It is the arising in the financial activities of the entity.
Question 7: Which of the following acts is not an act of fraud:
a. Forging, modifying and handling vouchers according to subjective wishes.
b. Concealing, distorting data and documents. c. Omit, duplicate.
d. Intentionally misapplying accounting principles.
Question 8: What is a transaction?
a. An economic event that has been recognized for processing by the enterprise's accounting system.
b. An economic event that has not been recognized and dealt with.
c. Is an economic event that has been recognized for handling by internal control
d. An unrecognized economic event
Question 9: Which of the following expressions is not a manifestation of errors? a. Miscalculation
b. Concealment, Transparencydata, documents c Omit, duplicate
d. Improper application of accounting principles due to misunderstanding
Question 10: What elements constitute an internal control system? a. Control environment b. The controlling system
c. Information and exchange systems d. All of the above
Question 11: What type of control is management control? the. Whodirect control. b. General control. c. Handling control.
d. None of the sentences are correct. Question 12: What is fraud?
a. It is the wrong application of accounting principles due to carelessness.
b. These are acts of designating deception to embezzle property, embezzle property, and misrepresent information. c. It's a miscalculation.
d .A mistake in the accounting records.
Question 13: The concept of fraud manifests itself as:
a. Error in arithmetic calculation.
b. mistaken application of accounting principles, methods and regimes due to limitations in presentation level of accountants.
c. intentionally misapplying principles and methods in the accounting regime.
d.Including the above sentences
Question 14: Which of the following is not an inherent limitation (potential limitation) of the internal control system?
a. The cost-effectiveness requirement to control is less than the damage caused by error omission, fraud.
b. The possibility of human error due to carelessness due to professional qualifications.
c. Volume of transactions, control measures procedures.
d. Violation of regulations of the management system without control procedures Fit
Question 15: The acts that can be considered as cheating are:
a. Recording bogus transactions or forging documents.
b. Concealed records intentionally.
c. Recording unintentional arithmetic inaccuracies. d. Includes a and b.
Question 16: To assess the financial ability of an enterprise to continue as a going concern, it is necessary to:
What are the main symptoms to consider?
a. Debts and ability to pay debts.
b. The rationality of financial structure, business capital structure, business results.
c. The ability to expand production and business, the ability to exploit and mobilize capital sources. d. All of the above symptoms
Question 17: The concept of error manifests as:
a. Recording documents that are not true or intentional.
b. Omit duplication of non-systematic transactions c. Hide document information. d. Misrepresentation of data Question 18: What is error?
a. An intentional mistake in the accounting records.
b. It is the wrong application of accounting principles.
c. Mistaken accounting records, redundant transactions or incorrect application of
accounting principles due to imprudence or professional qualifications.
d. It is misrepresentation of data.
Question 19: What factors influence the occurrence of fraud and errors?
a. Autocratic duality in management.
b. Due to the inappropriate and complex management organizational structure.
c. Low level of accounting management, high workload. d. All of the above
Question 20: Which behaviors show errors: a. Miscalculation.